3501specific identification method 個(gè)別鑒別法
    3502specific price index 單項(xiàng)物價(jià)指數(shù),個(gè)別物價(jià)指數(shù)
    3503specific purpose fund 專用基金
    3504specific separate entity postulate 特定獨(dú)立個(gè)體假設(shè)
    3505speculation 投機(jī),投機(jī)交易
    3506spending 開支,支出
    3507spending variance 開支差異
    3508spin-off 以產(chǎn)易股
    3509split 股份分割
    3510split-investment company 分股投資公司
    3511split-off 股本轉(zhuǎn)換,以股易股
    3512split-off point 分離點(diǎn)
    3513spoilage 廢品損失,次品損失
    3514sponsor①發(fā)起人,推薦人②主辦人,贊助人
    3515spot 現(xiàn)貨,現(xiàn)付來源：考試大
    3516spot cash 手持現(xiàn)金
    3517spot exchange rate 即期匯率,現(xiàn)匯匯率
    3518spot price 現(xiàn)貨價(jià)格
    3519spread sheet 棋盤式計(jì)算表,棋盤表
    3520squeeze①壓縮,緊縮②軋空頭③倒軋
    3521stabilization 穩(wěn)定
    3522stabilized accounting 穩(wěn)定幣值會(huì)計(jì)
    3523stable monetary unit postulate穩(wěn)定貨幣單位假設(shè)
    3524staff auditor 雇員審計(jì)師
    3525stakeholders 有權(quán)益關(guān)系者
    3526stale check 失效支票,過期支票
    3527standard①標(biāo)準(zhǔn)②準(zhǔn)則
    3528Standard & Poor Corporation 斯坦達(dá)德和普爾公司,標(biāo)準(zhǔn)普爾公司
    3529standard auditor,s report標(biāo)準(zhǔn)審計(jì)報(bào)告
    3530standard cost 標(biāo)準(zhǔn)成本
    3531standard costing 標(biāo)準(zhǔn)成本計(jì)算法
    3532standard cost variance標(biāo)準(zhǔn)成本差異
    3533standard deduction 標(biāo)準(zhǔn)扣減額
    3534standard deviation 標(biāo)準(zhǔn)差
    3535standardization of accounting 會(huì)計(jì)標(biāo)準(zhǔn)化
    3536standardization of accounting terms會(huì)計(jì)名詞的標(biāo)準(zhǔn)化
    3537standard labor rate 標(biāo)準(zhǔn)工資率
    3538standard material price 標(biāo)準(zhǔn)材料價(jià)格
    3539standard opinion 標(biāo)準(zhǔn)審計(jì)意見書
    3540standard ratio 標(biāo)準(zhǔn)比率
    3541standing order 長(zhǎng)期訂單
    3542starting-load cost 生產(chǎn)準(zhǔn)備成本
    3543stated capital ①規(guī)定股本,設(shè)定股本②申報(bào)股本
    3544stated value 設(shè)定價(jià)值
    3545statement ①報(bào)表②公報(bào)來源：考試大
    3546statement of account 客賬結(jié)算單,賬單
    3547statement of affairs 清算式資產(chǎn)負(fù)債表
    3548statement of cash flows 現(xiàn)金流量表
    3549statement of cash receipts and disbursement 現(xiàn)金收支表
    3550statement of financial position (or condition) 財(cái)務(wù)狀況表